物業管理業監管局周年報告2023-24

財務報告 Financial Report 年度回顧 Review of the Year 積極溝通聯繫 Active Communication 機構管治 Corporate Governance 119 Annual Report 2023-24 Property Management Services Authority 財務報表 Financial Statements 2. Material accounting policies (continued) (n) Foreign currency translation The financial statements are presented in Hong Kong dollars, which is the functional currency of the PMSA. Transactions arising in currencies other than Hong Kong Dollars (“foreign currencies”) during the year are converted at exchange rates approximating to those ruling at transaction dates. Monetary assets and l iabi l ities denominated in foreign currencies at period end are translated at rates of exchange approximating to those ruling at reporting date. All exchange differences are dealt with in surplus or deficit. (o) Related parties For the purposes of these financial statements, a related party includes a person and an entity as defined below: (i) A person or a close member of that person’s family is related to the PMSA if that person: (a) has control or joint control of the PMSA; (b) has significant influence over the PMSA; or (c) is a member of the key management personnel of the PMSA. (ii) An entity is related to the PMSA if any of the following conditions applies: (a) The entity and the PMSA are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). 2. 重大會計政策（續） (n) 外幣兌換 本財務報表所用的幣值以港元 呈列，港元為監管局的功能貨 幣。非港元（「外幣」）交易按交 易日期之匯率兌換。貨幣性之 外幣資產及負債結餘乃按財政 報告日之概約兌換率換算為港 元。所有兌換損益已計入盈餘 或虧損內。 (o) 有關連人士 就本財務報表而言，有關連人 士包括符合以下定義的人士及 實體： (i) 下列人士或其近親家屬將 被視為與監管局有關連， 若該名人士： (a) 能控制或共同控制 監管局； (b) 對監管局有重大影 響力；或 (c) 為監管局之主要管 理層成員。 (ii) 若下列任何一項條件吻 合，則有關實體將被視為 與監管局有關連： (a) 該實體與監管局屬 同一集團之成員公 司（即各母公司、 附屬公司及同系附 屬公司彼此間有關 連）。